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Record Nr. |
UNINA9910779561203321 |
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Titolo |
Critical issues in taxation and development [[electronic resource] /] / edited by Clemens Fuest and George R. Zodrow |
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Pubbl/distr/stampa |
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Cambridge, MA, : MIT Press, 2013 |
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ISBN |
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0-262-31419-3 |
1-299-47015-7 |
0-262-31418-5 |
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Descrizione fisica |
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1 online resource (253 p.) |
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Collana |
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Altri autori (Persone) |
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FuestClemens <1968-> |
ZodrowGeorge R |
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Disciplina |
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Soggetti |
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Taxation - Developing countries |
Tax evasion - Developing countries |
Economic development - Developing countries |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Contents; Series Foreword; I; 1 Introduction; 2 Taxation and Development-Again; II; 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI; 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries?; 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries; III; 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion; 7 International Profit Shifting and Multinational Firms in Developing Countries; 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion; IV |
9 Fiscal Federalism and Foreign Transfers: Does Interjurisdictional Competition Increase the Effectiveness of Foreign Aid?10 Taxation and Democracy in Developing Countries; Contributors; Index |
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